TaxSavvyID

Expat changing employer

TKA mau pindah ke perusahaan lain. Bisa langsung kerja?

The situation

No. The new employer needs its own RPTKA and a new KITAS for the expat.

The law

  • Art 42, Law 13/2003 on Manpower, as amended by Law 6/2023: An employer of a foreign worker must have an approved foreign worker utilisation plan (RPTKA)
  • Law 6/2011 on Immigration, as amended by Law 63/2024: Foreigners staying to work or invest need the right visa and a limited stay permit (KITAS)

What it means for you

The old KITAS is tied to the old sponsor. Cancel it properly and start a new chain. Update tax and BPJS too. Example: an expat leaving Company A on 31 May cannot start at Company B on 1 June unless B's RPTKA and the new KITAS are already in place.

What to do

  1. Old employer cancels the KITAS.
  2. New employer files RPTKA.
  3. New KITAS issued.
  4. Update payroll and BPJS.

Working for the new employer on the old KITAS is a breach.

We can do this for youHiring an expatriate: RPTKA, DKP-TKA, work KITAS, then NPWP, BPJS and payroll tax: IDR 19.000.000

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